18 November 2013
Dear All, Assessee is a consulting engineer providing taxable services to the main contractor (i.e. his employer –Pvt Co.), who is providing taxable services to the client. He Charges bill to company (main contractor), in which service tax is not charged from the main contractor as he consider the exemption of Trade Notice No. 53 CE (Service Tax) 97. My question is Whether Service Tax is payable by him or not as in capacity of sub contractor.
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